scholarly journals Methodical aspects of evaluating the cost of crowdfunding capital

2019 ◽  
pp. 93-100
Author(s):  
Lyudmyla Kuts
Keyword(s):  
Debt Capital ◽  
Finance Company ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
General Scientific ◽  
Alternative Sources ◽  
And Mathematics ◽  
The Cost ◽  
Methodological Aspects ◽  
Sources Of Capital

Purpose. The purpose of the article is to explore the possibilities of different models of crowdfunding in the formation of equity or loan capital to finance the projects of companies, to develop methodological aspects of the evaluation of the benefits of crowdfunding in comparison with alternative sources of financing. Methodology of research. General scientific and special methods are used in the research, in particular: analysis and synthesis, theoretical generalization, abstract and logical - in the study of the spectrum of modern sources of capital and their value in financing projects with the implementation of innovative - crowdfunding; the contribution of various crowdfunding models to the formation of equity or debt capital to finance company projects; systematizing the types of costs associated with crowdfunding; economics and mathematics - when developing methods of estimating the cost of crowdfunding capital for different models of crowdfunding. Findings. Possibilities of different models of crowdfunding in formation of equity or loan capital of companies along with traditional sources of capital are investigated. Methods for estimating the cost of attracting different types of crowdfunding capital are proposed based on a modification of the methods of calculating the cost of relevant traditional sources of capital, which will help more rational use of crowdfunding when financing companies' projects. Originality. The possibilities of different models of crowdfunding in formation of equity or loan capital for financing of projects of companies are substantiated. The spectrum of costs of companies for crowdfunding is systematized, which serves as a basis for methods of calculating its value as a source of capital. Methods for calculating the cost of crowdfunding capital in terms of its various models are proposed. Practical value. The findings of the study are aimed at solving the problem of managing the crowdfunding capital of project developers and will facilitate informed making decision in this area. They can be used to manage project funding at different levels. Key words: crowdfunding; crowdfunding capital; cost of crowdfunding capital; innovation; financing.

scholarly journals Evaluation of enterprise’s fixed equipment using efficiency

2019 ◽  
pp. 6-8
Author(s):  
Inna BERZHANIR ◽  
Tetiana YASHCHUK
Keyword(s):  
Systems Approach ◽  
Visual Image ◽  
Economic Incentives ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
Approach Method ◽  
General Scientific ◽  
The Subject ◽  
Methodological Aspects

It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproduction; the grouping method – to improve the classification of factors that influence the process of fixed assets reproduction of the enterprise; the methods of analysis and synthesis – to assess the effectiveness of methods of financing the fixed assets reproduction of the enterprise; the graphic method – for the visual image of research results etc. The efficiency of using fixed assets of the enterprise is investigated, and the directions of its increase are substantiated. The factors influencing the process of fixed assets reproduction of the agricultural enterprises are systematized in particular: reducing the number of inactive equipment, decommissioning inefficient and quickly involving unidentified equipment, improving the quality of repair equipment of fixed assets and modernizing existing equipment, as well as economic incentives for the rational use of fixed assets funds. It has been established that the assessment of the movement of fixed assets is based on the coefficients of retirement, receipt and updating of fixed assets, which to some extent depend on the species, technological and other types of structures of fixed assets of the enterprise. As a result of the study, it was found that one of the main factors in the development and functioning of agricultural enterprises in a market economy is the study of the level of influence of the security of fixed assets on the efficiency of managing agricultural enterprises. The necessity of substantiation of the efficiency of the leasing and credit sources use for the fixed assets reproduction of the enterprise is determined.

scholarly journals Cost management in track facilities of railway transport infrastructure

2018 ◽  
Vol 216 ◽  
pp. 02005
Author(s):  
Irina Solskaya ◽  
Sergei Belomestnykh
Keyword(s):  
Management System ◽  
Cost Management ◽  
Transport Infrastructure ◽  
Railway Transport ◽  
Theoretical Concepts ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Cost Management System ◽  
Effective Use ◽  
The Cost

The purpose of the study is definition and substantiation of the main development points of assessment and planning functions in the cost management system of railway transport infrastructure. Methods used in the study include general scientific analysis and synthesis, dynamic and structural analysis of economic indicators, as well as textual analysis of regulatory documents. Such approach enables to formulate industry-specific peculiarities of cost assessment based on general theoretical concepts of effective use of factors of production. The result of this study is an author's developed approach to cost management system for railway transport infrastructure.

scholarly journals Analysis of the efficiency of the technology of size preparation in polymer sleeves

2020 ◽  
Author(s):  
V. Buchkovska ◽  
◽  
Y. Ievstafiieva ◽  
Keyword(s):  
Crude Protein ◽  
Nutrient Content ◽  
Annual Reports ◽  
Systematic Analysis ◽  
Additional Amount ◽  
Production Activity ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
General Scientific ◽  
Extrusion Technology

In terms of nutrient content, haymaking occupies an intermediate position between the silo and hay, which is why it was called "haymaking", or haying. Unlike conventional silage, the conservation of which is caused by the accumulation of organic acids (mainly lactic), which are formed as a result of fermentation, the conservation of haying is achieved due to the physical dryness of the environment. The purpose of our research was to prove the efficiency and feasibility of using polymer sleeves compared to conventional haymaking technology. Material and methodology of research. To achieve the goal and solve the set tasks, we used general scientific and special methods of research, which provided the objectivity and reliability of the main provisions of scientific research and formulated conclusions: the method of systematic analysis - in the formation of theoretical and methodological base of research and theoretical generalization, methods of mathematical modeling were also used and forecast. The use of induction, deduction, analysis, and synthesis techniques has made it possible to generalize the existing scientific approaches to hay-harvesting technology. Benchmarking - revealed a more efficient method of harvesting hay. Annual reports of the Native Territory branch of PJSC “Zernoproduct MHP” on financial and production activity, as well as plans of utilization and fulfillment of production tasks of the economy in recent years were used for the research. BUDISSA BAG X-TREME – polymer sleeves made with the latest 7-layer extrusion technology and have three years of flawless worldwide responses. Taking into account the fact that when laying hay in the polymer sleeves, haying of the first class of quality was obtained, and when laying in the trenches still the second class, in addition to economic efficiency, we also took into account the indicators of quality and nutrition of feed. Therefore, we received an additional 60,000 MJ of pure lactation energy and 1,320,000 MJ of exchange energy, as well as 25,000 kg of crude protein. The analysis did not take into account the fact that these nutrients resulted in an additional amount of animal production and therefore an additional profit. Analyzing the costs above, it should be noted that by reducing feed losses and better feed preservation, without considering the loss of energy nutrition, the technology of harvesting into polymer sleeves is economically feasible.

scholarly journals FORMATION OF ACCOUNTING POLICY ON EXPENDITURE ON FIRE AND TECHNOGENIC SAFETY AS AN ELEMENT OF SOCIAL RESPONSIBILITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
I. Hladii ◽  
L. Maister
Keyword(s):  
Social Responsibility ◽  
Fire Safety ◽  
State Level ◽  
Policy Formation ◽  
Systematic Analysis ◽  
The Social ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
The Cost ◽  
Accounting Policy

In order to prevent emergencies, businesses incur significant costs. However, the state level does not specify what amounts should be spent on man-made and fire safety. It is under these circumstances that the social responsibility of the enterprise becomes the leading mechanism for preventing emergencies. Many researchers have paid attention to the study of social responsibility and the process of accounting policy formation. However, it is the process of forming an accounting policy in the direction of fire and man-made safety costs that needs more in-depth research. The research methodology was based on the application of a set of general scientific methods of cognition: inductive, deductive, systematic analysis, theoretical generalization, formal-logical, analysis and synthesis. The purpose of the article was to study the peculiarities of the formation of the accounting policy of the enterprise in relation to the costs of man-made and fire safety of the enterprise in the direction of increasing the social responsibility of enterprises in the field of emergency prevention. The need for economic entities to realize the need to strengthen their social responsibility in the field of man-made and fire safety has been proven. Effective planning, clear control and prompt regulation of the cost of such activities becomes paramount. It is revealed that as a result of functioning of the system of accounting and analytical support the information necessary for the system of management of expenses for fire and technogenic safety of the enterprise is formed. As a rule, it is reduced to the information produced by synthetic and analytical accounting. This forms the system of social responsibility of the enterprise in the direction of preventing situations that will threaten the economic and environmental security of Ukraine. The problem of social responsibility of enterprises in the direction of man-made and fire safety is an urgent need for a system of strategic management of enterprises in various spheres of economic activity.

scholarly journals Theoretical bases of implementation of customs procedures at movement of cargoes in containers

2021 ◽  
pp. 180-187
Author(s):  
Olena Korobkova
Keyword(s):  
Association Agreement ◽  
Theoretical Substantiation ◽  
Border Trade ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
Speed Up ◽  
The Cost ◽  
The Eu

Purpose. The aim of the article is the theoretical substantiation of expediency of obligatory formation and application of preliminary decisions on classification and origin during customs control of cargoes in containers. Methodology of research. The theoretical and methodological basis of the study is formed by the works of foreign and domestic scientists and practitioners on customs control and implementation of state customs. Methods of theoretical generalization, analysis and synthesis, scientific abstraction are used to clarify the nature and role of customs control; observation and formalization – to monitor the effectiveness of the customs control system when moving goods in containers across the customs border of Ukraine. Findings. The main normative and legal acts of Ukraine concerning the procedure of execution of customs procedures related to the organization of customs control at checkpoints across the state border are analysed. It is established that one of the key obligations of Ukraine under the Economic Part of the Association Agreement with the EU is to accede to the Convention on a common transit procedure, which requires the introduction of NCTS, which will speed up and improve customs procedures for goods in containers moving through Ukrainian European border, reduce the cost of cross-border trade in goods with European countries, and more effectively counter attempts to violate customs regulations. The advantages of Ukraine's accession to the Convention have been identified. Possibilities of making preliminary decisions by the customs authorities on the classification and origin of goods moving across the customs border of Ukraine are revealed. Originality. Substantiation of expediency of formation and application of previous decisions as obligatory has been further developed, which will help to improve customs control when moving cargo in containers across the customs border of Ukraine, by excluding operations to determine the UCG FEA (Ukrainian classification of goods of foreign economic activity) code and country of origin after crossing the customs border. Practical value. The results of the study can be proposed in the activities of customs officials in order to increase the efficiency of customs control and reduce the time of customs formalities for goods moving across the customs border of Ukraine. Key words: customs control, preliminary decisions, customs formalities, customs clearance, customs procedures, joint transit.

scholarly journals FORMATION AND EVALUATION OF COMPLEX OF INNOVATIVE MARKETING AT THE ENTERPRISE

2017 ◽  
pp. 230-238
Author(s):  
Nazar Marchyshyn
Keyword(s):  
Competitive Advantages ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Theoretical Generalization ◽  
Marketing Analysis ◽  
General Scientific ◽  
Business Entities ◽  
Basic Approaches ◽  
Method Of Evaluation ◽  
Theoretical Foundations

Introduction. The development of the theory of marketing in the enterprise is investigated in the retrospect. The enhancement of the innovation vector of its direction is determined. The transformations within the marketing complex of the enterprise are studied. The growth of the influence of innovative marketing on the formation of competitive advantages of business entities is proved. The directions of improvement of the structure of the complex of innovative marketing at the enterprise determined. Methodical approaches to its evaluation are defined. Subject. Methodological approaches to the formation and evaluation of the complex of innovative marketing of the enterprise have become the subject of the research. Purpose. The article aims to assess the changes, to form the structure of the innovation marketing complex at the enterprise and to substantiate the feasibility of its introduction into practical activity of domestic business entities. Method (methodology). The following complex of general scientific and special methods has become the methodological basis of the research: historical and logical method (to study the theoretical foundations and evolution of the development of innovative marketing complex in the enterprise); method of analysis and synthesis (for comparison of the basic approaches to the interpretation of the concepts and evaluation of the complex of innovative marketing of the enterprise); method of comparison and grouping (to systematize the indicators used in the process of assessing the complex of innovative marketing of the enterprise); graphic method (for a visual representation of the structure of the innovation marketing complex of the enterprise and the results of marketing analysis of the milk and milk products market); abstract and logical method (for theoretical generalization and formulation of conclusions). Results. The advantages of using the method of evaluation of innovative marketing in enterprises and its structure have been revealed. The criteria of efficiency of functioning of complex of innovative marketing on the enterprise have been determined. Practical areas of application of methodical approaches to the evaluation of the complex of innovative marketing of business entities have been established.

Modernizing the lending facility under concession agreements

2020 ◽  
Vol 26 (7) ◽  
pp. 1590-1609
Author(s):  
V.A. Rakhaev
Keyword(s):  
Financial Structure ◽  
Bank Lending ◽  
Early Termination ◽  
Scientific Methods ◽  
Financial Condition ◽  
Revenue Collection ◽  
Analysis And Synthesis ◽  
Financing Mechanism ◽  
General Scientific ◽  
The Russian Federation

Subject. The article addresses modernization of lending facilities under concession agreements. It is important for evaluating the terms of credit transactions, effectiveness of credit projects, and the concessionaire's ability to repay the loan. Objectives. The purpose is to review the current financing mechanism and underpin approaches to improving the credit facilities within concession agreements. Methods. The study rests on general scientific methods, like the systems and logical analysis and synthesis, principles of induction and deduction, financial calculation techniques. The analytical part employs the balance method, methods of financial coefficients and the method of technical and economic estimates. Results. I analyzed the financial structure and special characteristics of concession agreements, parameters of concessionaires’ activities; considered the types of risks inherent in bank lending under concession agreements, methods for their identification and mitigation; offered a mechanism of lending, including the structure of credit transactions, restrictions for the financial condition of concessionaires, additional requirements and penalties for their non-fulfillment. The findings can help banks define lending parameters for concession agreements. The provided recommendations may be useful for consideration by the authorities of the constituent entities of the Russian Federation. Conclusions. It is possible to reduce the risks of lending under concession contracts, if their terms and conditions are stable, and if the lost income of concessionaires is compensated in the event of early termination. Reasonable tariffs for works and services and increased revenue collection will promote this type of lending.

Strategic threats to energy security as risks of quality of people's life

2020 ◽  
Vol 16 (4) ◽  
pp. 730-744
Author(s):  
V.I. Loktionov
Keyword(s):  
Quality Of Life ◽  
Energy Security ◽  
Well Being ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
And Performance ◽  
Economic Well Being ◽  
The Way

Subject. The article reviews the way strategic threats to energy security influence the quality of people's life. Objectives. The study unfolds the theory of analyzing strategic threats to energy security by covering the matter of quality of people's life. Methods. To analyze the way strategic threats to energy security spread across cross-sectoral commodity and production chains and influences quality of people's living, I applied the factor analysis and general scientific methods of analysis and synthesis. Results. I suggest interpreting strategic threats to energy security as risks of people's quality of life due to a reduction in the volume of energy supply. I identified mechanisms reflecting how the fuel and energy complex and its development influence the quality of people's life. The article sets out the method to assess such quality-of-life risks arising from strategic threats to energy security. Conclusions and Relevance. In the current geopolitical situation, strategic threats to energy security cause long-standing adverse consequences for the quality of people's life. If strategic threats to energy security are further construed as risk of quality of people's life, this will facilitate the preparation and performance of a more effective governmental policy on energy, which will subsequently raise the economic well-being of people.

Developing capital accounting practices in the integrated reporting system of agricultural organizations

2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova
Keyword(s):  
Original Method ◽  
Theory And Practice ◽  
Integrated Reporting ◽  
Governance System ◽  
Analysis And Synthesis ◽  
Agricultural Organizations ◽  
Set Up ◽  
Definition Of ◽  
Methodological Aspects ◽  
Agricultural Organization

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.

Researching the public procurement system: An analysis of winning organizations

2020 ◽  
Vol 16 (5) ◽  
pp. 860-884
Author(s):  
V.G. Kogdenko ◽  
A.A. Sanzharov
Keyword(s):  
Public Procurement ◽  
The Public ◽  
Debt Capital ◽  
Scientific Principles ◽  
General Scientific ◽  
Marketing Information ◽  
High Level ◽  
Return On Sales ◽  
Procurement System ◽  
Social Components

Subject. The article deals with the analysis of suppliers in the public procurement system based on reasonable prequalification parameters. Objectives. The aim is to test the hypothesis about strong reputation characteristics of the winners in the public procurement system and develop a methodology for assessing the reputation of suppliers for prequalification purposes. Methods. We employ general scientific principles and methods of research, like abstraction, generalization of approaches used by domestic and foreign authors for prequalification and assessment of reputation of public procurement participants. Results. To test the hypothesis, we calculated four groups of indicators on corporate, financial, market, and social components of reputation. The methodology was tested on the data obtained from SPARK-Interfax and SPARK-Marketing information resources. Conclusions. The study revealed that not all reputational characteristics of public procurement winners can be regarded as high level. In terms of the corporate component, it is the low level of share capital, indicating the mistrust on the part of owners and their reluctance to invest in the business, and the low percentage of non-current assets. In terms of the market component, it is a low sales growth rate, as well as low return on sales. As to the financial component, it is a low capitalization of winners, low share of long-term debt capital and low credit limit. With respect to the social component, it is a below-average tax burden.

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